Bovine Lining/Upper Wet Leather for Handbags

Dual-purpose wet-blue bovine leather designated for upper and lining in luxury handbags, whole ≤28 sq ft. Fits HTS 4104.19.10.20 as wet-state tanned bovine upper/lining leather, not further prepared. Provides structure and interior lining for bags.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+35.0%35%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

4104.19Same rate: 35%

If in dry state, crust form

Dry crust versions of bovine upper leather shift to other crust subheadings in 4104.19.75+.

4104.41Lower: 13.3% vs 35%

If full-grain surface finished

Finished full-grain upper leather beyond crust enters 4104.41 for further prepared hides.

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Import Tips & Compliance

Dual labeling as 'upper/lining' is allowed; specify end-use in commercial invoices

Test for chrome content to confirm wet-blue status and reversible tanning

Related Products under HTS 4104.19.10.20

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Wet-Blue Calfskin Upper Leather for Gloves

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Buffalo Wet-Blue Upper for Orthopedic Insoles

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Wet-Blue Bovine Upper Leather for Shoes

This is tanned bovine leather in the wet state (wet-blue), specifically prepared as upper leather for footwear, with a unit surface area not exceeding 28 square feet. It falls under HTS 4104.19.10.20 because it is whole bovine leather, tanned but not further prepared, in wet form, and designated for shoe uppers. The reversible tanning process keeps it classified here rather than in finished leather headings.